On January 1, Flounder Corp. had 61,500 shares of no-par common stock issued and outstanding. The stock has a stated value of $4 per share. During the year, the following transactions occurred. Apr. 1 Issued 11,700 additional shares of common stock for $12 per share. June 15 Declared a cash dividend of $1.90 per share to stockholders of record on June 30. July 10 Paid the $1.90 cash dividend. Dec. 1 Issued 5,200 additional shares of common stock for $13 per share. Dec. 15 Declared a cash dividend on outstanding shares of $2.30 per share to stockholders of record on December 31. (a) Prepare the entries. if any. on each of the three dates that involved dividends. (Record journal entries in the order presented in the problem. Credit account titles are automatically indented when amount is entered. Do not indent manually. if no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round answers to 0 decimal places, e.g. 1,225.) Date Account Titles and Explanation Debit Credit I June 15 4 Retained Earnings 139080 Dividends Payable 139080 I July 10 6! Dividends Payable 139080 cash 139080 I Dec. 15 6! Retained Earnings 180320 Dividends Payable 180320